Home  Journals  International Accounting  15(213) - 2012 April

Features of preparation of consolidated financial statements

Available online: 12 April 2012

Subject Heading: REFORM OF REPORTING

JEL Classification: 

The article considers changes in the principals of preparation of financial statements in connection with the entry into force of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities from 1 January 2013, the necessity of application of equity method for consolidation of joint ventures was justified.

Keywords: consolidation, control, equity method, joint arrangement, intercompany elimination

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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